CHAPTER 12. MODERNIZATION OF COUNTY RECORDS SYSTEMS
IC 5-11-12
Chapter 12. Modernization of County Records Systems
IC 5-11-12-1
Installation of modern tax accounting systems
Sec. 1. Anything in existing law pertaining to the mode and form
of records and accounting system in the offices of the county
treasurer and county auditor to the contrary notwithstanding,
hereafter the several boards of county commissioners may provide
for the installation of modern tax accounting systems in the offices
of the treasurer and auditor of such counties by certifying a detailed
description of the proposed installation and system and the records,
books, ledgers and forms proposed to exemplify such systems and
methods to the state board of accounts of the state of Indiana after
approval by such board of county commissioners. The said state
board of accounts shall examine the forms, systems, and methods so
proposed and if approved, shall certify that fact to such board of
county commissioners and thereupon such board of county
commissioners shall be at liberty, if it find that the installation and
adoption of such new system and the use of such new forms will be
of benefit to the county and that such benefit will exceed or at least
equal the cost thereof, to install, adopt and order the use of such new
system, forms, ledgers, and methods; but no expenditure for forms or
equipment shall be made nor any obligation incurred for that purpose
until funds therefor have been appropriated by the county council as
now provided by law. No such records, books, ledgers, forms, system
or equipment shall be installed or purchased or leased until and
unless the board of commissioners shall have invited and received
bids thereon in the manner and subject to the provisions of law
concerning the purchase of other county materials, supplies and
equipment.
(Formerly: Acts 1937, c.203, s.1.)
IC 5-11-12-2
Change of county systems of accounting; necessity of approval
Sec. 2. A board of county commissioners may not change its tax
accounting system, system of accounting and reporting, or use of
forms, ledgers, or other records under this chapter without the
approval of the state board of accounts.
(Formerly: Acts 1937, c.203, s.2.) As amended by P.L.3-1986,
SEC.23.
IC 5-11-12-3
Approval and certification of systems; purpose of act
Sec. 3. The state board of accounts shall approve and certify only
such systems and methods of accounts and records which are
uniform as to the several counties having substantially similar
accounting problems in reference to such offices and which will
permit of the use of modern office equipment, provide for a
progressive audit, insure a complete and accurate report of
government receipts and disbursements, detect error, make fraud
difficult, save labor (clerical and other), trace wastes and compare
efficiencies, and summarize results in such a manner that the most
efficient management of government affairs will be clearly indicated,
it being the declared purpose of this chapter to permit the
modernization of such accounting system in keeping with the
improvement of standards of business efficiency and competency and
which will preserve and make as readily available to the public and
officials the information required by law to be kept and preserved
and made available in the offices affected.
(Formerly: Acts 1937, c.203, s.3.) As amended by P.L.25-1986,
SEC.44.
IC 5-11-12-4
Preparation and maintenance of manually prepared ledgers and
registers following implementation of automated accounting
systems
Sec. 4. If a county implements, consistent with the provisions of
this chapter, an automated accounting system that:
(1) is in place during at least one (1) state board of accounts
audit; and
(2) is approved by the state board of accounts as a result of that
audit;
the county treasurer is not required to prepare and maintain a
manually prepared fund ledger and ledger of receipts or a manually
prepared register of investments after the date of the approval of the
automated accounting system by the state board of accounts.
As added by P.L.57-1993, SEC.1.